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[All entity subject relationship to work] (Section 9).
Provide access to the work by means of identifiers for the subjects (objects, concepts, events, places, works, expressions, persons, or corporate bodies) that the work is wholly and completely about. [type of data: normalized heading—other entity identifiers (non-literal typed)] Use an existing and widely used data value standard such as Library of Congress Subject Headings (LCSH).

When two concepts, objects or places that are subjects of a work are represented by the same word (the homonym problem), add in parentheses a qualifier to differentiate the two concepts.